{
  "url": "https://openlegislation.uk/insurers-winding-up-rules-northern-ireland-2005/article-18",
  "json_url": "https://openlegislation.uk/insurers-winding-up-rules-northern-ireland-2005/article-18.json",
  "legislation": "nisr/2005/399",
  "legislation_title": "The Insurers (Winding-Up) Rules (Northern Ireland) 2005",
  "legislation_url": "https://openlegislation.uk/insurers-winding-up-rules-northern-ireland-2005",
  "path": "article/18",
  "kind": "article",
  "number": "18",
  "heading": "Accounts and audit",
  "text": "(1) In the case of a company carrying on long-term business in whose case no stop order has been made, Regulation 12 of the general regulations (liquidator carrying on business) applies only in relation to the company’s other business.\n(2) The liquidator of such a company shall supply the Department, at such times or intervals as it may specify, with such accounts as it may specify and audited in such manner as it may require and with such information about specified matters and verified in such specified manner as it may require.\n(3) The liquidator of such a company shall, if required to do so by the Department, instruct an actuary to investigate the financial condition of the company’s long-term business and to report thereon in such manner as the Department may specify.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Art. 18 in operation at 19.9.2005, see art. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/nisr/2005/399/article/18",
    "retrieved_at": "2026-10-29T01:50:52.366407+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}